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我国财政部于2014年1月27日印发了《企业会计准则第9号—职工薪酬》,该准则的主要目的是对职工薪酬的会计处理起到进一步的规范作用,并且保持我国企业会计准则与国际财务报告准则的持续趋同。本文主要将新修订的《企业会计准则第9号—职工薪酬》与原职工薪酬准则进行比较分析,同时分析了新准则的主要变化,并就新准则对企业的影响进行初步探讨。
The Ministry of Finance of our country issued “Accounting Standards for Business Enterprises No. 9 - Employee Compensation” on January 27, 2014. The main purpose of this standard is to further regulate the accounting treatment of employees’ remuneration and to keep the accounting standards for business enterprises in China Continued convergence of IFRSs. This paper mainly compares the newly revised “Accounting Standards for Business Enterprises No. 9 - Employee Compensation” with the original staff and workers’ compensation standards, analyzes the main changes of the new standards and makes preliminary discussions on the impact of the new standards on the enterprises.